收益法在我国技术类无形资产评估中的应用

收益法在我国技术类无形资产评估中的应用

摘  要：随着我国社会主义市场经济体制的不断完善和中国加入世界贸易组织，人们对无形资产的作用日益重视。特别是专利技术等技术类无形资产对社会和企业发展的作用得到了越来越广泛的认可，因此对技术类无形资产的评估就显得尤为必要且重要了。技术类无形资产评估的收益法，充分考虑了投资者贴现的预期收益和风险，能与其投资决策相结合，体现了产权交易的公平合理性。它将技术类无形资产的获利能力量化为预期收益，并将其作为对评估作价的基础，反映了资产经营目的和优质优价的市场价格形成机制。在技术类无形资产获利能力真实、预测科学的情况下，能较准确、合理地评估出技术资产的价值，有利于维护产权主体的正当权益。

关键词：无形资产；技术资产评估；收益法；超额收益

Income Approach to The Intangible Technology Related Assets in China
 
Abstract: Along with socialist economy system is continuously perfect and China joined the WTO, the more attention people pay to the functions of the intangible property. Especially, the effects of the patented technology which impel the society and the corporations forward receive more and more agreement, so it becomes very essential and important to evaluate the intangible technology related assets. Income approach in the intangible technology related assets, which consider anticipative earnings and risk of the investors discount, combines with the decision of the investment, reflect property right transaction’s fairness and rationality. It makes profitable capability of the intangible technology related assets into anticipated income that also consider as the base of assessment. Also, it reflects the purpose of asset operation and the mechanism of the good market price. Under the situation of actual profitable capability and scientific prediction of the intangible technology related assets, t can accurately and reasonably evaluate the value of the intangible technology related assets and is good for protecting appropriate interests of property right owner.

Key Words: Intangible assets; Value the intangible technology related assets; Income approach; Extra benefit